#FFFFFF
Cigarette Wholesale Subcontractor
#FFFFFF
How to Renew a License
Along with the renewal form and payment, documents required for license renewal include:
- Any unfiled MSA documents - Non-Participating Manufacturer Brands Reporting Form, DR 1285, or Annual Exemption from Monthly Non-Anticipating Manufacturer Brands, DR 1286.
- Any unfiled tax returns
- Payment of outstanding debt(s) due to the department
- A valid sales tax license, if cigarettes are sold directly to consumers and/or are sold wholesale to retailers
- Provide documentation showing you will purchase cigarettes certified to sell in Colorado with Colorado stamps affixed from at least one Colorado Licensed Cigarette Distributor.
#FFFFFF
Filing Information for Cigarette Wholesale Subcontractor
Cigarette Wholesale Subcontractors are not required to file a tax return.
A Cigarette Wholesale Subcontractor is required to send in a letter of intent to purchase Participating Manufacturer and/or Non-Participating Manufacturer (PM/NPM) cigarettes. They are also required to file information annually on the Annual Exemption from the Monthly Non-Participating Manufacturer Brands Reporting, DR 1286, to renew the Wholesale Subcontractor license.
For more information, see the Colorado Cigarette Tax Guide Publication.